I-3, r. 1 - Regulation respecting the Taxation Act

Section 92.11r2 Disposition versions

2019-06-19

92.11R2. For the purposes of section 92.11 of the Act, an accumulating fund at a particular time is,

(a)  in respect of a taxpayer’s interest in an annuity contract that is not a contract issued by a life insurer, the amount determined under sections 92.11R4 and 92.11R5;

(b)  in respect of a taxpayer’s interest in a life insurance policy that is not an exemption test policy or an annuity contract described in paragraph a, the amount determined under sections 92.11R6 and 92.11R7; and

(c)  in respect of an exemption test policy, the amount determined under sections 92.11R8 to 92.11R12.

s. 92.11R1; O.C. 7-87, s. 2; O.C. 1114-93, s. 9; O.C. 67-96, s. 9; O.C. 134-2009, s. 1; S.Q. 2019, c. 14, s. 621.

2012-09-01

92.11R2. For the purposes of section 92.11 of the Act, an accumulating fund at a particular time is,

(a)  in respect of a taxpayer’s interest in an annuity contract that is not a contract issued by a life insurer, the amount determined under sections 92.11R4 and 92.11R5;

(b)  in respect of a taxpayer’s interest in a life insurance policy that is not a standard policy for the purposes of exemption or an annuity contract described in paragraph a, the amount determined under sections 92.11R6 and 92.11R7; and

(c)  in respect of a standard policy for the purposes of exemption, the amount determined under sections 92.11R8 to 92.11R12.

s. 92.11R1; O.C. 7-87, s. 2; O.C. 1114-93, s. 9; O.C. 67-96, s. 9; O.C. 134-2009, s. 1.